基于中小投资者的上市公司会计信息披露.doc

摘要 我国证券市场起步,然而中小投资者处于相对弱势的地位，如何保护中小投资者对于促进我国股票市场的健康发展，具有重要的理论意义和现实意义。 虽然上市公司的会计信息披露规范经过近几年的发展,在会计信息披露取得了很大,但存在不少问题。我国上市公司会计信息披露存在不真实、、不及时等主要问题，阻碍证券市场的发展。在的基础上，就如何改善会计信息披露状况，推动我国证券市场高效健康发展提出了相应的对策。 Abstract Our country securities market started late but development is rapid, after nearly 30 years of development formed small investors dominance investors structure, however small investors for the relatively weak position, how to protect small investors to promote the healthy development of the stock market of our country, and has important theoretical significance and practical significance. Although the listed company accounting information disclosure by the development of standard in recent years has been formed the basic framework of the system, in the supervision of the accounting information disclosure made great progress, but there are still many problems. Our country to be listeds accounting information to disclose the existence is not true, do not fully, not the major problems in time, investors seriously hamper decisions and damage small investors are of direct interest to block the healthy development of the securities markets. This paper based on small investors in the public company accounting information disclosure is conducted on the basis of analysis, how to improve the accounting information disclosure situation, and improve the quality of listed company information disclosure, and promote the healthy development of the Chinese securities market efficiency and puts forward the countermeasures. Key words: medium and small investors; listed company； accounting information disclosure  目录 摘要 I Abstract II 目录 III 前言 1 1 概述 2 1.1上市公司会计信息披露制度及其内容 2 1.2中小投资者的界定及其特点 3 2 上市公司会计信息披露的现状 6 2.1信息披露不真实 6 2.2信息披露不充分 7 2.3信息披露不及时 7 2.4会计信息披露不相关 9 3 会计信息披露失真对中小投资者的影响 10 3.1影响中小投资者的决策 10 3.2损害中小投资者权益 10 3.3 扰乱投资市场经济秩序 11 4 提高上市公司会计信息披露质量的建议 13 4.1提升中小投资者鉴别能力和维权能力 13 4.2建立内部控制和奖惩机制相结合的内部控制制度 14 4.3完善法规，加强法治 14 4.4加快改革，深化认识 14 4.5建立会计信息质量控制机制，加强信息披露监管 15 4.6发展和完善注册会计